Tax Administration and Compliance

Research Theme

Tax Administration and Compliance

Many of the challenges low-income countries face in mobilising domestic resources are related to tax administration as much as tax policy. Our research on this theme encompasses all aspects of tax administration, from technology adoption, to data management and strategies for collecting revenue from different types of taxpayers. Tax compliance is a key focus, as low-income countries struggle with widespread evasion, corruption, and limited administrative capacity. Our research on compliance includes survey-based studies of taxpayers’ perceptions and attitudes, case studies, and large-scale field experiments.

Tax Administration and Compliance

Led By

Tax Administration and Compliance Library

Working Paper

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

February 2024
Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko, Celeste Scarpini

Working Paper

E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience

January 2024
Seid Yimam Mohamed, Kebede Lidetu, Tihtina Belete

Working Paper

Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

January 2024
Ablam Estel Apeti, Eyah Denise Edoh

Policy Brief

A Tax Strategy for a Digital Uganda

January 2024
Christopher Wales

Policy Brief

Re-Evaluating Uganda’s Mobile Money Tax

January 2024
Christopher Wales

Journal Article

Teach to comply? Evidence from a taxpayer education program in Rwanda

January 2024
Giulia Mascagni, Fabrizio Santoro, Denis Mukama

Journal Article

Encouraging digital tax tools as a response to COVID: Evidence from Eswatini

January 2024
Fabrizio Santoro, Razan Amine, Tanele Magongo

African Tax Administration Paper

Digital Tax Policy and Tax Revenue Collection in Cameroon

December 2023
Fossong Derrick, Ashu Mc Moi Ndi

Journal Article

Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda

December 2023
Fabrizio Santoro, Giulia Mascagni

Research in Brief

Digitalisation and Subnational Tax Administration in Nigeria

November 2023
Abdulsalam Mas’ud, Sani Damamisau Mohammed, Yusuf Abdu Gimba

Journal Article

How to improve tax compliance by wealthy individuals? Evidence from Uganda

November 2023
Fabrizio Santoro, Ronald Waiswa

African Tax Administration Paper

Using Digital Technologies to Improve Tax Collection – the Case of Togo

October 2023
Dorothy Kang’oro, Fidèle Kanyarugero Ngerero, Ignatius Odongo

Virtual

24 March 2021 – 13:00

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Timezone: Europe/London

Property valuation is essential for effectively mobilising property tax revenue. While it may seem straightforward in theory, in practice multiple administrative, legal, political, and financial challenges continue to limit effective property valuation across Africa. Dominant valuation methods have significant trade-offs

19 June 2020 – 11:30

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University of Exeter, Stocker Road, Exeter, UK

Public Policies, Institutions and Developing Countries: What are the strategic challenges to address the impact of the Covid-19 pandemic? Register to attend here. The Covid-19 pandemic has had a devastating impact on the health and social fabric of society, and

15 June 2020 – 14:00

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Katajanokanlaituri 6, Helsinki, Finland

On June 15th, the ICTD’s founder and Senior Fellow Professor Mick Moore (pictured on the left) will be giving a webinar in a new series hosted by the United Nations University World Institute for Development Economics Research (UNU-WIDER). He will

22 March 2019 – 14:00

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Eshetu Chole hall, Addis Ababa, Ethiopia

You are cordially invited to the third Ethiopian Tax Research Network seminar, hosted at Addis Ababa University (AAU). The first speaker will be Dr. Wollela Yesegat, Assistant Professor at AAU, who will present on “Micro Business Taxation in Ethiopia”. The

Completed

Survey of Taxpayers in Eswatini: Compliance Costs, Digital Services, and Attitudes towards Compliance

Start date: 01/01/2026

Completed

The interpersonal side of tax compliance: interactions between taxpayers and tax officials in Rwanda

Current

Gender and Tax Compliance

Start date: 10/05/2023

Completed

Tax Compliance Costs: Uganda

Start date: 23/02/2023

Current

Women in Ethiopian Tax Administrations: Evidence on representation and performance

Start date: 10/02/2022

Completed

What is the distributional impact of the income and consumption tax reforms in Liberia?

Start date: 19/09/2023

Completed

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

Start date: 08/08/2023

Completed

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

Start date: 08/12/2021

Completed

Mobile money and quality of tax administration and tax policy in developing countries

Start date: 16/08/2023

Completed

Assessing the impact of e-filing and e-payment in Senegal

Start date: 15/08/2023

Current

Taxation of High Net Worth Individuals in Sierra Leone

Start date: 14/06/2021

Completed

Block management system and formalisation: An ethnography and evaluation of the registration process in Freetown

Start date: 29/11/2021
Alex Kombat
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Research Affiliate
Hannelore Niesten
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Associate Postdoctoral Fellow
Jalia Kangave
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Associate Research Fellow
Lucia Rossel
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Research Affiliate
Mick Moore
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Research Fellow & Publications Editor
Moyo Arewa
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Programme Director, LoGRI
Ronald Waiswa
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Research Affiliate
Samuel Jibao
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Research Affiliate
Wilson Prichard
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Associate Research Fellow, ICTD and Chair, LoGRI

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